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Do not all ‘souls’ return to the Maker that sent them? Even that ‘rich’ man could see across the gulf Lazarus in Abraham’s bosom? (Luke 16:19) I do believe that it is in Christ that determines which side of the ‘gulf’ a soul returns to the Maker that sent it.

Wonder how many Christian preachers teach that Abraham accepted Christ, and when this acceptance took place, for Abraham to already be in Heavenly Peace?

You confuse the whole relationship of Abraham and Christ. Abraham looked forward to the Messiah who would cleanse him of his sins. We look back to Christ to cleanse us.

All souls do return to the maker, God. Those who have not accepted Christ will be in front of God on Judgment Day.

However those who accepted Christ will not be judged, for we have Christ’s blood to forgive us our sins.

Gaining eternal life and thus enjoying it in the new heavens and new earth will be the reward true Christians.

The deniers will never see heaven, they will experience an eternal death in the lake of fire where the fire is never quenched and the worm never dies. That is where those who believe in other religions and other gods will be.

Another thing is Abraham was not in heaven as of yet. He was in Paradise. Abraham was the Father of the faith, and a friend of God. So he would greet the Saints when they died. Being the father of the faith, Christ described paradise as Abraham's bosom.

Another-wards, Paradise was a type of a waiting room where the Saints went to await the day the blood of Christ would be shed for the sins of all mankind, from Adam to the last soul to die the first death before His next return.

After Christ died but before He ascended into heaven, He descended into the paradise portion of the chasm he spoke of in Luke 16:26. It is then that he retrieved all the Saints who looked forward to his day and brought them to heaven with him.

Thus Paul wrote to the Ephesians 4:8-9,

Therefore He says: "When He ascended on high, He led captivity captive, And gave gifts to men." (Now this, "He ascended"—what does it mean but that He also first descended into the lower parts of the earth? He who descended is also the One who ascended far above all the heavens, that He might fill all things.) Ephesians 4:8-10

I had to clear that up for you in a better way than i did originally. I hope that helps